| This research examines corporate social responsibility disclosure, disclosure of corporate ethics, and earnings quality. This test is conducted on two models of research. The first model analyzes the effect of corporate social responsibility disclosure and corporate ethics disclosure on earnings quality. The second model examines the effect of corporate ethics disclosure on corporate social responsibility disclosure. In this study, the quality of earnings is measured by earnings response coefficient (ERC). Corporate social responsibility and corporate ethics disclosure is measured based on the Global Reporting Initiative (GRI) Sustainability Reporting and ethical commitment index (ECI). The object of this research is non-financial sector companies listed in the Indonesia Stock Exchange in 2009 - 2013 and selected by purposive method. The first model has a total of 392 samples and the second model has 393 samples. To examine hypothesis in this research, both models use linear regression analysis. The result shows that the disclosure of corporate social responsibility has significant positive effect on earnings quality, consistent with the first hypothesis. Unlike the allegation in the second hypothesis, this study finds that corporate ethics disclosure has no effect on earnings quality. This research also shows that corporate ethics disclosure has a positive significant effect on corporate social responsibility disclosure and therefore the third hypothesis can be accepted. |